Impacto del régimen impositivo para microempresas en el sector comercial de la ciudad de Machala 2020-2021

Abstract

The developed research aims to determinate the impact of Tax Regime for Micro-enterprises related to the payment of income tax for small businesses located in Machala city, through the implementation of a descriptive investigation about the implicit facts during the 2020-2021 period, taking as a research basis a non-experimental design due to it is developed in a natural context with a quantitative approach worked with statistical data that allow a measurement of the background information collected and the sample considered for the execution of the study was taken from a subgroup of taxpayers selected through the stratified sampling technique, applying a survey with dichotomous questions related to the case study to find out how taxpayers were affected by entering the regime. It is essential to mention that from the year 2019 the country went through a health emergency, and as a result of what happened the merchants had difficulties for the continuous development of their activities, affecting business liquidity and availability of payments. Causing the majority of taxpayers were severely affected by the calculation of 2% of their net income at the time of declaring the income tax, due to the costs and expenses generated by the activity were not considered and for the impediment of the use of the tax credit of previous fiscal years. Nevertheless, it was until the first half of 2021 that the credit box from previous years was added, where those taxpayers who only had one activity made use of it. It is notable that the taxpayers enjoy tax benefits but not all of them have the necessary knowledge to apply them or they are not kept informed about the implemented reforms, being so helpful the participation of an accounting professional and the encouragement of the tax culture oriented to guide the taxpayers to stay informed about the resolutions that are issued through the Internal Revenue Service’s Portal.